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H0341...............................................by REVENUE AND TAXATION
TAXING DISTRICTS - Amends existing law to require the State Tax Commission
to review taxing district boundaries for compliance with provisions of
Idaho law relating to boundaries; and to authorize the State Tax Commission
to direct that the noncompliant boundaries not be recognized.
01/16 House intro - 1st rdg - to printing
01/17 Rpt prt - to Rev/Tax
01/21 Rpt out - rec d/p - to 2nd rdg
01/22 2nd rdg - to 3rd rdg
01/23 3rd rdg - PASSED - 69-0-1
AYES -- Anderson, Andrus, Barrett, Bayer, Bedke, Bell, Bilbao, Black,
Block, Bock, Boe, Bolz, Bowers, Brackett, Bradford, Chadderdon,
Chavez, Chew, Clark, Collins, Crane, Durst, Eskridge, Hagedorn, Hart,
Harwood, Henbest, Henderson, Jaquet, Killen, King, Kren, Labrador,
Lake, LeFavour, Loertscher, Luker, Marriott, Mathews, McGeachin,
Mortimer, Moyle, Nielsen, Nonini, Pasley-Stuart, Pence, Raybould,
Ringo, Roberts, Ruchti, Rusche, Sayler, Schaefer, Shepherd(02),
Shepherd(08), Shirley, Shively, Smith(30), Smith(24), Snodgrass,
Stevenson, Thayn, Thomas, Trail, Vander Woude, Wills, Wood(27),
Wood(35), Mr. Speaker
NAYS -- None
Absent and excused -- Patrick
Floor Sponsor - Hart
Title apvd - to Senate
01/24 Senate intro - 1st rdg - to Loc Gov
01/31 Rpt out - rec d/p - to 2nd rdg
02/01 2nd rdg - to 3rd rdg
02/04 3rd rdg
02/05 PASSED - 34-0-1
AYES -- Andreason, Bair, Bastian, Bilyeu, Broadsword, Burkett,
Cameron, Coiner, Corder, Darrington, Davis, Fulcher, Geddes, Goedde,
Hammond, Heinrich, Hill, Jorgenson, Kelly, Keough, Langhorst, Little,
Lodge, Malepeai(Sagness), McGee, McKague, McKenzie, Pearce,
Richardson, Schroeder, Siddoway, Stegner, Stennett(Thorson), Werk
NAYS -- None
Absent and excused -- Gannon
Floor Sponsor - Heinrich
Title apvd - to House
02/06 To enrol
02/07 Rpt enrol - Sp signed
02/08 Pres signed
02/11 To Governor
02/13 Governor signed
Session Law Chapter 7
Effective: 07/01/08
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]] Fifty-ninth Legislature Second Regular Session - 2008IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 341 BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO PROPERTY TAX AND TAXING DISTRICT BOUNDARIES; AMENDING SECTION 3 63-215, IDAHO CODE, TO REQUIRE THE STATE TAX COMMISSION TO REVIEW TAXING 4 DISTRICT BOUNDARIES FOR COMPLIANCE WITH PROVISIONS OF IDAHO LAW RELATING 5 TO BOUNDARIES AND TO AUTHORIZE THE STATE TAX COMMISSION TO DIRECT THAT THE 6 NONCOMPLIANT BOUNDARIES NOT BE RECOGNIZED. 7 Be It Enacted by the Legislature of the State of Idaho: 8 SECTION 1. That Section 63-215, Idaho Code, be, and the same is hereby 9 amended to read as follows: 10 63-215. LEGAL DESCRIPTION AND MAP OF BOUNDARIES TO BE RECORDED AND FILED. 11 (1) Any taxing district which shall be formed or organized hereafter, or which 12 shall change any existing boundaries hereafter, shall cause one (1) copy of 13 the legal description and map prepared in a draftsmanlike manner which shall 14 plainly and clearly designate the boundaries of such district or municipality 15 as formed or organized, or as altered, to be recorded with the county 16 recorder and filed with the county assessor in the counties within which the 17 unit is located and with the state tax commission within thirty (30) days fol- 18 lowing the effective date of such formation, organization or alteration but no 19 later than the tenth day of January of the year following such formation, 20 organization or alteration. In the case of fire protection districts, the 21 board of county commissioners approving the boundaries shall be responsible 22 for delivering to the assessor and recorder the map and legal description of 23 the amended district boundaries. 24 (2) Urban renewal agencies shall comply with the requirements of subsec- 25 tion (1) of this section when a revenue allocation area within the jurisdic- 26 tion of the urban renewal agency is formed or when the boundaries of such an 27 area are altered. 28 (3) The state tax commission shall review filings required by subsections 29 (1) and (2) of this section and if the commission finds that the formation of 30 a district or a change in a district's boundaries fails to provide a proper 31 legal description or fails to correctly identify the boundaries or does not 32 comply with Idaho law relating to boundaries, the state tax commission may 33 direct that the formation or change not be recognized. The state tax 34 commission's review shall not include matters relating to notice, open meeting 35 law requirements or compliance with provisions in Idaho law not relating to 36 boundaries. 37 (4) The county assessor, county auditor and state tax commission shall 38 retain on file in their respective offices all copies of legal descriptions of 39 taxing district boundaries and maps filed by the various taxing jurisdictions 40 authorized to impose a levy on property. 41 (45) The state tax commission shall be responsible for providing copies 42 of uniform tax code area numbers and maps to the county assessor, county audi- 43 tor and county treasurer and various companies having operating property sub- 2 1 ject to assessment in the state of Idaho and under the jurisdiction of the 2 state tax commission for assessment and taxation purposes. 3 (56) Unless otherwise specifically authorized to form with noncontiguous 4 boundaries, or to annex or de-annex properties so as to make noncontiguous 5 boundaries, all taxing districts shall form with and maintain contiguous 6 boundaries.
STATEMENT OF PURPOSE
RS 17397
Precise maps and legal descriptions of taxing district
boundaries are critical to applying property taxes levied
by local taxing districts. It is necessary that County
Assessors and the State Tax Commission be able to
accurately determine what property is located within each
district. For this reason, current law requires new
districts or districts changing boundaries to submit maps
and legal descriptions that plainly and clearly designate
their boundaries. Occasionally, deficiencies and
irregularities in boundary descriptions introduce
ambiguities and administrative complexities that make
determining exactly which property is subject to a
district’s levies difficult or impossible. Examples
include failure to completely enclose an area and
annexations that do not meet statutory size or contiguity
requirements or that make illegal shoestring annexations.
This bill clarifies the State Tax Commission’s authority
to reject inadequate maps and legal descriptions thereby
requiring submission of boundaries that comply with Idaho
laws relating to boundaries.
FISCAL NOTE
No fiscal effect.
CONTACT
Name: Ted Spangler/Dan John
Agency: State Tax Commission
Phone: 334-7530
STATEMENT OF PURPOSE/FISCAL NOTE H 341